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JPS (Jurnal Perbankan Syariah)
Published by Institut Syariah Negeri Junjungan Bengkalis
ISSN : 27216241     EISSN : 27217094     DOI : https://doi.org/10.46367/jps
Core Subject : Economy,
Economics, Econometrics & Finance
JPS (Jurnal Perbankan Syariah) was published in print and online by LPPM ISNJ Bengkalis. JPS contains field research results about banking and Islamic banking. JPS functions as a place for academics, scientists, researchers, practitioners, and industry to share views on banking and Islamic banking as outlined in scientific papers. The main focus of the JPS is Islamic Banking, Banking, Non-Bank Financial Institutions, Islamic Bank Information Systems, Islamic Bank Accounting, Islamic Bank Audit, Islamic Bank Management, Islamic Banking Risk Management, Marketing Management of Islamic Banking, Islamic Bank Law Design, Islamic Bank Liquidity Management, Financial Statement Analysis Islamic Banking, Islamic Banking Ethics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 104 Documents
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Determinant of profitability Islamic banks Handriani, Eka
JPS (Jurnal Perbankan Syariah) Vol 6 No 1 (2025): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i1.2373

Abstract

Purpose – This study empirically investigates the key determinants of profitability among Islamic banks (ISBs) in Indonesia. The analysis incorporates several critical variables: bank size, liquidity, tangible assets, non-debt tax shields, growth, and bank age. Method – The sample comprises 65 financial statements and annual reports from 13 Islamic banks operating in Indonesia from 2019–2022. Data were analyzed using LISREL, employing structural equation modelling to examine the relationships among variables. The empirical findings indicate that bank size exerts a positive and statistically significant effect on profitability. Likewise, both asset structure and bank age are positively associated with improved financial performance. Conversely, bank growth and the financing-to-deposit ratio (FDR) exhibit negative but statistically insignificant effects, suggesting these variables have only a marginal influence on profitability within the context of this model. Findings – The results imply that fluctuations in FDR, whether upward or downward, do not directly contribute to meaningful changes in earnings. Instead, other internal factors appear to play a more substantial role in shaping the profitability of ISBs. Implications – Consistent with signaling theory, enhancing profitability may serve as strategic signals to investors, indicating sound management quality and promising prospects. This perceived strength encourages greater investor confidence, increasing third-party funds and capital inflows, thereby expanding financing capacity and revenue generation within Islamic banks.
Internal and socio-political factors on profitability of Islamic banks in Indonesia Pratama, Mohammad Aditya; Oktaviana, Ulfi Kartika
JPS (Jurnal Perbankan Syariah) Vol 6 No 1 (2025): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i1.2391

Abstract

Purpose – The purpose of this study is to analyze the effect of third-party funds (TPF), operating costs, operating income (OCOI), capital adequacy ratio (CAR), non-performing financing (NPF), gender and political connections on the profitability of Islamic banks. Method – This study is quantitative. The population of this study was 14 Islamic banks in Indonesia. The sampling technique used was purposive sampling, which was used to sample seven Islamic banks. The data source used was secondary data in the form of annual financial reports of Islamic banks from 2014 to 2023. The data analysis technique used panel data regression analysis with the Eviews-12 analysis tool. Findings – The results of this study indicate that partially TPF, CAR, NPF, gender and political connections do not affect the profitability of Islamic banks. However, only OCOI has a negative effect on the profitability of Islamic banks. Simultaneously, TPF, OCOI, CAR, NPF, gender and political connections affect the profitability of Islamic banks. Implications – This study can provide insight and complement existing theories on factors that influence profitability. This study can be a reference for banks to maintain their profitability ratio.
The Effect of NPF and FDR on The Profitability of Sharia Commercial Banks with Murabahah Financing as Moderation Hasan Abdul Azis Naibaho, Muhammad; Maulidizen, Ahmad
JPS (Jurnal Perbankan Syariah) Vol 6 No 2 (2025): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i2.2490

Abstract

Purpose – This study aims to examine the influence of Non-Performing Financing (NPF) and the Financing to Deposit Ratio (FDR) on Return on Assets (ROA), while also assessing the moderating role of Murabahah financing in these relationships within Islamic Commercial Banks in Indonesia during 2018–2022. Method – The research uses a quantitative method supported by library research, involving moderated regression analysis with classical assumption tests, model feasibility tests, and hypothesis testing. The sample includes 10 Islamic banks selected through purposive sampling from a population of 17 registered with the Financial Services Authority. Findings – The findings reveal that NPF does not significantly affect ROA, while FDR negatively affects ROA. Murabahah financing moderates both the NPF–ROA and FDR–ROA relationships. Theoretically, this research contributes to Islamic banking performance literature, especially regarding the role of specific financing instruments. Implications – Practically, it implies that Islamic banks should diversify their financing portfolios, expand funding sources, and strengthen risk management to enhance profitability. Murabahah financing can help reduce credit risk, though it may elevate liquidity risk, requiring careful portfolio and liquidity planning
Bank specific and macroeconomic factors on capital structure of Islamic banks in Indonesia and Malaysia Asti, Asti; Muflih, Muhammad
JPS (Jurnal Perbankan Syariah) Vol 6 No 2 (2025): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i2.2623

Abstract

Purpose – This study aims to evaluate the causality between specific banking and macroeconomic factors and their impact on capital structure, as measured by the debt-to-equity ratio in Indonesian and Malaysian Islamic Commercial Banks. Method – This study utilizes a quantitative approach with an explanatory method. The research data are secondary data obtained from the annual financial reports of BUS registered with the OJK and BNM from 2018 to 2023. The sampling technique employs non-probability sampling using the purposive sampling method, resulting in a sample of 7 Indonesian BUS and 8 Malaysian BUS. Data analysis techniques utilize panel data regression with E-Views 12 software. Findings – The results indicate that in Indonesia, liquidity has a significant impact on DER, whereas profitability and economic growth do not have a significant impact. Meanwhile, in Malaysia, profitability has a significantly negative effect on DER, while liquidity and economic growth have no significant effect. Implications – This study offers insights and reinforces the existence of the pecking order theory in Islamic banking in explaining the factors that influence capital structure. This study can help Islamic bank management in Indonesia and Malaysia control the DER ratio to mitigate the risk of default.
Qard Financing And Stability Of Islamic Rural Banks Rahmat, Rahmat; Widarjono, Agus
JPS (Jurnal Perbankan Syariah) Vol 6 No 2 (2025): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i2.2625

Abstract

The purpose of this study is to analyze the impact of Qard financing, market competition, internal bank factors and macroeconomic conditions on the stability of Islamic rural banks (IRBs) in Indonesia. This study analyzed as many as 123 banks that disbursed Qard financing in the 2015-2023 period using quarterly data. The analysis method used is panel data regression with an unbalanced data panel. This research also categorised IRBs into two groups: large and small. The study's results found that Qard financing has a negative effect on the stability of IRB. However, a large IRB faces a negligible risk compared to a small IRB in terms of distributing Qard financing, which reduces its stability. CAR, FDR and GDP have a positive effect on the stability of BPRS, while Assets, BOPO, NPF and COVID-19 have a negative effect on the stability of BPRS. The findings of this study have both theoretical and practical implications. From a theoretical perspective, although Qard financing reduces stability, it must still be distributed by IRB to achieve the goals of Maqasid Sharia. From a practical point of view, IBR must strengthen its fundamentals, such as capital and efficiency, to strengthen its stability.
The Influence of Competition, Financing Risk, and Capital Adequacy on the Stability of Islamic Commercial Banks in Indonesia Umiyati; Widiyawati, Iin
JPS (Jurnal Perbankan Syariah) Vol 6 No 2 (2025): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i2.2660

Abstract

This study aims to analyze the influence of competition, financing risk, and capital adequacy on the stability of Islamic commercial banks in Indonesia. The research used panel data regression methods on 10 Islamic commercial banks in Indonesia from 2019–2023. The Z-Score approach was employed to measure bank stability. The results show that financing risk and capital adequacy significantly affect bank stability, while competition does not have a significant effect. Simultaneously, all three variables significantly influence stability. The findings emphasize the importance of improving risk management and capital reserves in maintaining financial stability amid increasing competition in the Islamic banking sector.
The Impact Of M-Banking On The Satisfaction Of Using Bank Syariah Indonesia With Financial Literacy As A Moderating Variable Siti Chaniffiya Al Chanafi; Adha, Mufti Alam; Faiza Husnayeni Nahar
JPS (Jurnal Perbankan Syariah) Vol 6 No 2 (2025): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i2.2662

Abstract

Purpose - This study focuses on exploring how m-Banking usage, brand image, and customer protection contribute to customer satisfaction at Bank Syariah Indonesia (BSI), with financial literacy acting as a moderating variable. Islamic mobile banking in Indonesia has seen significant growth over the past decade, reflecting the country’s sizeable Muslim population and increasing demand for Sharia-compliant financial services. Account balance and transaction monitoring; Bill payments and fund transfers; Digital zakat, infaq, and sadaqah payments; Investment in Sharia mutual funds or sukuk (Islamic bonds); QRIS-based payments and e-wallet integration. Using a quantitative approach, this study surveyed to gather primary data through questionnaires distributed to the people in Magelang Regency. Method - This research sampled 100 respondents, chosen through non-probability sampling techniques, specifically targeting customers of Bank Syariah Indonesia. This study analyzed the data using the Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) method. Findings - The results show that m-Banking usage, brand image, and customer protection significantly and positively affect customer satisfaction at Bank Syariah Indonesia. Interestingly, financial literacy does not serve as a moderating variable in the relationship between these three independent factors and customer satisfaction. Implications - These insights highlight the importance of enhancing m-Banking services, reinforcing brand image, and safeguarding customer rights as vital components in fostering customer satisfaction at Islamic banks.
The Role of Third-Party Funds in Moderating Inflation, Risk, and Profitability on Murabahah Financing Performance. fatihah, ramadina salwanda; Segaf, Segaf
JPS (Jurnal Perbankan Syariah) Vol 7 No 1 (2026): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v7i1.2760

Abstract

Tujuan – Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, Non Performing Financing (NPF), dan Return on Assets (ROA) terhadap pembiayaan murabahah pada Bank Umum Syariah di Indonesia periode 2019–2024, serta menguji peran Dana Pihak Ketiga (DPK) sebagai variabel moderasi. Metode – Penelitian ini menggunakan pendekatan kuantitatif berdasarkan data sekunder yang diperoleh dari laporan keuangan triwulanan 10 bank umum syariah, dengan total 240 observasi yang dianalisis menggunakan regresi data panel dan Moderated Regression Analysis (MRA) melalui E-Views 12. Temuan – Hasil penelitian menunjukkan bahwa inflasi berpengaruh negatif dan signifikan terhadap pembiayaan murabahah, sedangkan NPF dan ROA berpengaruh positif dan signifikan. Temuan moderasi menunjukkan bahwa TFD dapat memperlemah pengaruh inflasi dan memperkuat pengaruh ROA terhadap pembiayaan murabahah, tetapi tidak memoderasi pengaruh NPF. Implikasi – Secara teoritis, studi ini melengkapi perkembangan teori intermediasi dengan menunjukkan bagaimana faktor-faktor makroekonomi, risiko, dan profitabilitas berinteraksi dalam memengaruhi kapasitas intermediasi perbankan syariah. Secara praktis, studi ini dapat menjadi referensi bagi bank-bank syariah dalam merumuskan strategi penghimpunan dana dan manajemen risiko agar ekspansi pembiayaan murabahah dapat dilakukan secara lebih efektif.
The Effect Of System Quality And User Confidence In Sharia E-Wallets On Non-Cash Transaction Decisions Siti Kurniawati; Ahadiah Agustina; Zaenafi Ariani
JPS (Jurnal Perbankan Syariah) Vol 7 No 1 (2026): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v7i1.2802

Abstract

Purpose- This study aims to examine how the quality of digital services and user confidence levels influence decisions to use sharia-based non-cash payments. The urgency of this study arises from the increasing need for transaction instruments that are not only efficient, but also trusted to be secure and in accordance with sharia principles. Method- In terms of methodology, this study uses a quantitative approach through a survey of 102 active users in the West Nusa Tenggara region. The data collection instrument was a Likert scale questionnaire, which was then processed using multiple linear regression analysis through the JASP application. Findings- The findings show that both independent variables have a positive and significant influence on the decision to transact digitally, with a model contribution of R² = 0.723. The trust factor is recorded as the strongest determinant, as indicated by the largest coefficient value (β = 0.550; p < 0.001). Based on these results, the study concluded that system quality and confidence in security and sharia compliance are important factors in encouraging the use of modern payment services. Implication- The implication is that service providers need to strengthen technological stability, increase transparency, and build credibility so that the adoption of sharia digital transactions can develop more widely.
Determinants of Intention to Choose Islamic Banks: Trust, Reputation, Literacy, and Religiosity Febriyani, Nurlatifa; Alrasyid, Harun; Rizal, Mohammad
JPS (Jurnal Perbankan Syariah) Vol 7 No 1 (2026): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v7i1.2881

Abstract

Purpose: This research investigates how trust, institutional reputation, and Islamic financial literacy shape behavioral intentions to select Islamic banking services among the Sumenep community, while also examining the moderating role of religiosity. Method: The study adopts a quantitative explanatory design and applies Partial Least Squares–Structural Equation Modeling (PLS-SEM) for empirical analysis. Data were collected from 276 respondents selected through purposive sampling. Findings: The results demonstrate that trust, reputation, and Islamic financial literacy significantly affect individuals’ intentions to choose Islamic banks. In addition, religiosity functions as a moderating factor that diminishes the influence of reputation on behavioral intention. Implications: From a theoretical perspective, this study contributes to the extension of the Theory of Planned Behavior in the context of Islamic financial decision-making by positioning religiosity as a contextual influence rather than a direct moderator within the core TPB constructs. From a practical standpoint, the findings highlight the importance of building public trust, strengthening the credibility of Islamic banking institutions, and enhancing Islamic financial literacy to encourage greater adoption of Islamic banking services.

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